Guidance

Customs simplified procedures Aggregation Rules for CDS

Find out about the customs simplified procedure aggregation rules for the Customs Declaration Service (CDS).

From:: HM Revenue & Customs
Published: 1 August 2018
Last updated: 162 May 2025~~2023~~ — See all updates

This table should be read in conjunction with the appropriate declaration category dataset shown in Appendix 21 of the CDS Declaration Instructions for Imports. The table below only shows the data elements (DE) for which there are specific rules applicable when using aggregation. It does not show the full completion requirements for the declaration category, for example H1.

Where aggregation is used, a full breakdown must be held in the commercial records and made available to customs on request. It must provide the full shipment and item level information on the goods. There must be a clear audit trail from the initial declaration or EIDR entry to the commercial records and the aggregated declaration submitted.

Data Element (DE) number	~~SAD~~ ~~Box~~ ~~number~~	DE name	CDS Aggregation Rules
1/1	1 ~~(1)~~	Declaration type	Cannot mix IM and CO on an aggregated declaration.
1/2	1 ~~(2)~~	Additional Declaration type	Cannot aggregate across additional declaration types.
1/10	37	Procedure	All codes must apply to the goods, for example, all Inward Processing (IP) at item level. The same Data Element (DE) 1/10 procedure code must apply to the goods being aggregated.
1/11	37	Additional Procedure	All codes must apply to the goods, for example, all Community System of Duty Reliefs (CSDR) at item level. DE 1/11 can be declared up to 99 times per item to cover single goods item scenarios.
2/1	40	Simplified declaration and previous documents	DE 2/1, 4th component, goods item no. (n..3): where the previous document contains more than 999 items, this component should be left blank. The audit trail to the goods item of the previous document will be established through the declarant’s commercial records instead.
2/1	40	Simplified declaration and previous documents	When aggregating across 39 DUCRs or less use the following: SDP • YSDE + the simplified declaration MRN • YDCR + the DUCR used as the commercial audit trail between the simplified declaration, records and supplementary declaration • YDCS + the DUCR part number (if appropriate) EIDR • YCLE + date of the EIDR entry in records followed by the goods item number if appropriate • YDCR + the DUCR reference number used as the commercial audit trail between the EIDR entry, commercial records and the supplementary declaration • YDCS + the DUCR part number (if appropriate)
2/1	40	Simplified declaration and previous documents	If aggregating across 40 or more DUCRs use the following — SDP • YSDE + the simplified declaration MRN (Last MRN of the declarations being aggregated) • YDCRAGGDUCRGB + the EORI number + a unique reference number + 1 — to provide a reference that tracks back to the record of all DUCRs aggregated across the supplementary declaration. (The DUCRs held in the records should comply with the WCO recommended format as detailed in CDS Declaration and Customs Clearance Request Instructions.) EIDR • YCLE + the last date of the aggregation period • YDCRAGGDUCRGB + the EORI number + a unique reference number + 1 — to provide a reference that tracks back to records of all DUCRs aggregated across the supplementary declaration. (The DUCRs held in the records should comply with the WCO recommended format as detailed in CDS Declaration and Customs Clearance Request Instructions.) Note: If aggregating across tax points none of the elements that affect the duty calculation may change.
2/2	44	Additional information	Where an AI code requires explicit information to be declared on the declaration this cannot be aggregated, as specific information is required against the code. Where a ‘range’ may be declared, provide a reference number that tracks back to the commercial records breakdown.
2/3	44	Documents produced, certificates and authorisations, additional references	Where a Doc code requires specific information to be declared on the declaration — this cannot be aggregated, as specific information is required against the code. Where a ‘range’ may be declared, provide a reference number that tracks back to the commercial records breakdown. BTIs: Declare C626 and a single BTI code, you must have records showing an audit trail for all other BTIs which apply to that item. Invoice details: Where N935 is required — insert a reference that allows a cross reference back to the individual invoices in the commercial records.
2/6	48	Deferred payment	Enter the codes DAN 1 or DAN 2 (or both). In DE 2/3 declare Doc code 1207, if indirect representative is used and the DAN belongs to the importer. Note: Mandatory when deferment is used.
2/7	49	Identification of warehouse	If a Customs warehousing (CW) or Free Zone (FZ) Procedure Code is declared enter the Type, Warehouse Identification number and Country code. All goods on an aggregated declaration must relate to the same CW, EW or FZ. Note: If CW, EW or FZ are not used leave blank.
3/1	2	Exporter	All goods declared at item level must be for a single exporter. Enter the full name and address of the third country exporter or EORI. More than one exporter is allowed on a supplementary declaration as header level covered by AI code 00200. Note: Only provided where DE 3/2 is not completed.
3/2	2	Exporter identification number	All goods declared at item level must be for a single exporter. More than one Exporter allowed on a supplementary declaration as header level covered by AI code 00200 Note: Mandatory where a recognised Identification number is held or where DE 3/1 is not completed.
3/15	8	Importer	Single importer at header level. All goods on an aggregated supplementary declaration must relate to a single importer. Note: Only provided where DE 3/16 is not completed.
3/16	8	Importer identification number	All goods on an aggregated supplementary declaration must relate to a single importer.
3/18	1 14	Declarant identification number	Single declarant at header level.
3/20	14	Representative identification number	Single representative (where declared) at header level. Note: Only required when different from DE 3/18.
3/21	14	Representative status code	No aggregation across representation types Note: Only required where a representative is used.
3/24	2	Seller	Enter code 00200 — Various-AGG Details of different sellers for specific declarations must be kept in the commercial records.
3/25	2	Seller identification number	If aggregating across Sellers, code 00200 — Various-AGG must be entered in 3/24 Details of different sellers for specific declarations must be kept in the commercial records.
3/26	8	Buyer	Enter code 00200 — Various-AGG Details of different buyers for specific declarations must be kept in the commercial records.
3/27	8	Buyer identification number	If aggregating across Buyers, code 00200 — Various-AGG must be entered in 3/26 Details of different buyers for specific declarations must be kept in the commercial records.
3/39	—	Holder of the authorisation identification number	EORI numbers for authorisations are declared at header level. Cannot aggregate across different parties for a single authorisation type, that is, IP for two different importers.
3/40	—	Additional fiscal references identification number	Where required each separate OSR recipient must be declared, that is, 99 times at header or item level. Note: Only required where the requested procedure is 42 (Onward Supply Relief — OSR).
4/1	20	Delivery terms	Cannot aggregate across delivery terms. Where goods are removed from a customs warehouse, the customs value may be converted to CIF for the purposes of aggregation prior to be being declared.
4/3	47	Calculation of taxes — Tax type	Same tax types must apply to the aggregated goods at item level.
4/4	47	Calculation of taxes — Tax base	Where measurement units are required, the same measurement unit code must apply to all the goods aggregated at item level.
4/6	47	Calculation of taxes — Payable tax amount	Where using OVR01 in DE 2/2, all aggregated items must have a manual tax calculation at item level for all tax types.
4/8	47	Calculation of taxes — Method of payment	Aggregated goods must use the same MOP code at item level.
4/9	~~45,~~ ~~62-68~~	Additions and deductions	Any addition or deduction declared at header or item level must apply to all the aggregated goods. Where goods are removed from a customs warehouse, the customs value may be converted to CIF and additions and deductions may be left blank.
4/10	22	Invoice currency	This box does not require completion however a currency must always be declared against any monetary amount entered on the declaration.
4/13	—	Valuation indicators	Goods may be aggregated across DE 4/13 codes providing that there is a full breakdown in the commercial records.
4/14	42	Item price amount	Declare the aggregated value for the item. Where goods are being removed from a customs warehouse, the customs value may be converted to CIF for the purposes of aggregation. Declare the converted customs value ensuring all necessary additions and deductions have been made to the aggregated value entered in DE 4/14.
4/15	23	Exchange rate	If a fixed rate of exchange applies, this must apply to all the aggregated items.
4/16	43	Valuation method	The same valuation method must apply to all the aggregated goods at item level.
4/17	36	Preference	Cannot aggregate across preference codes.
5/8	17	Country of destination code	If goods are being entered to Onward Supply Relief (OSR) — cannot aggregate across destination Member States.
5/14	15	Country of dispatch and export code	If declared at header level, all goods must be from same country. If different countries apply, this must be declared at item level and aggregation can only be used where all the goods declared on a single item are from the same country.
5/15	34	Country of origin code	Cannot combine preference and non-preference on same item. Cannot aggregate across preference codes. Note: Single code at item level.
5/16	34	Country of preferential code	Cannot combine preference and non-preference on same item. Cannot aggregate across preference codes.
5/21	~~27,61~~	Place of loading	The same adjustment or airport zone must apply to everything in the declaration. Note: Only used if an airfreight adjustment code is declared in DE 4/9.
5/23	30	Location of goods	Single goods located at header level. For warehousing must declare — GBBYCW + Warehouse Identification number. For Free Zones declare — GBBYFZ + Free Zone Identification number For other location types where more than one Location applies, declare GBBYAGG + reference number to link to breakdown in the commercial records.
5/27	44	Supervising customs office	All items on the declaration must have the same supervising office.
6/2	41	Supplementary units	Whilst an aggregated quantity may be declared, the supplementary unit measurement type or code must be the same for all aggregated goods.
6/5	35	Gross mass (kg)	An aggregated weight may be provided at header level. Completion at item level is determined by the additions and deductions claimed in DE 4/9 and any commodity code specific requirements.
6/8	31	Description of goods	Description of goods must be specific and the same for all aggregated goods. Where the goods are classified within the same commodity code and the Tariff description are the same but the customs charges are different, that these can only be aggregated where identical charges are applicable to all goods, otherwise the goods must be declared separately (even if the commodity code or Tariff description are the same) so that the correct customs debt is identified. For example, if different VAT or preference rates apply the goods may not be aggregated.
6/9	31	Type of packages	If a single package type applies to all the aggregated goods -enter the specific type code. If multiple package types apply, enter NA. Provide an audit trail in the commercial records where NA is used.
6/10	31	Number of packages	Enter the number of packages or pieces applicable to the aggregated item. Bulked goods. For loose bulk, enter 1. Energy movements through a fixed transport installation (FTI), enter 0. For break bulk, enter the number of pieces across the aggregated item.
6/11	31	Shipping marks	If aggregated across shipping marks use DCRAGG reference as per DE 2/1.
6/13	31	CUS code	If the CUS code is linked to a TARIC measure, the same CUS code must apply to all aggregated goods.
6/14	33	Commodity code — Combined Nomenclature code	Cannot aggregate across TARIC or NAC commodity codes.
6/15	33	Commodity code — TARIC code	Cannot aggregate across TARIC or NAC commodity codes.
6/16	33	Commodity code — TARIC additional code(s)	Cannot aggregate across TARIC or NAC commodity codes.
6/17	33	Commodity code — National additional code(s) (NAC)	Cannot aggregate across TARIC or NAC commodity codes.
7/2	19	Container	If aggregating across containerised and non-containerised goods use code ‘0’.
7/4	25	Mode of transport at the border	Where multiple modes of transport are involved, this can be aggregated using the most common or frequent mode of transport (however, an audit trail must exist in the commercial records back to the original mode of transport). Where freight apportionment adjustments are declared in DE 4/9 all aggregated declarations must have the same mode of transport — multiple modes of transport cannot be aggregated in these circumstances.
7/5	21	Inland mode of transport	Must be the same mode of transport where declared.
7/9	18	Identity of means of transport on arrival	Declare code for means of transport followed by AGG and a reference to breakdown in records.
7/10	31	Container identification number	See DE 7/2 if aggregating across containerised and non-containerised goods — use code ‘0’ in DE 7/2 and leave DE 7/10 blank.
7/15	21	Nationality of active means of transport crossing the border	SDP supplementary declarations only: Enter the most common nationality applicable to the aggregated goods.
8/1	39	Quota order number	If claiming quota, the same quota or order number must apply to all the aggregated goods.
8/2	~~44,~~ 52	Guarantee type	Cardinality 9 times at Header Level.
8/3	~~44,~~ 52	Guarantee reference	Cardinality 99 times at Header Level.
8/5	24	Nature of transaction	If aggregating across transaction types use code ‘9’.
8/6	46	Statistical value	Total across aggregated items.

Published 1 August 2018

Last updated 162 May 2025 ~~+ show~~ hide all updates" href="#full-history">+ show all updates

16 May 2025
Obsolete information regarding the decommissioned CHIEF system has been removed from the page. Technical content has not been changed.

2 May 2023

The CDS aggregation rules have been updated to reflect audit trail requirements for commercial records.

5 April 2023

Amendment to the aggregation guidance for DE 4/1, 4/9 and 4/14 to allow customs values to be converted to CIF for aggregated ex-customs warehouses removals.

30 September 2022

Rules for DE 6/10 (number of packages) have been added.

5 May 2022

References to legacy page titles have been amended, and the data table has been reduced from a five column format to four columns in order to improve accessibility. No technical content has been changed.

4 May 2022

This table should be read in conjunction with Appendix 21 of the CDS Declaration Instructions for Imports. Declaration unique consignment references (DUCRs) held in records should comply with the recommended format given in the CDS Declaration and Customs Clearance Request Instructions.

1 August 2018

First published.

Customs simplified procedures Aggregation Rules for CDS

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